[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301865-105":53,"doc-detail-301865-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-5498-individual-retirement-arrangement-information-participant-instructions","Form 5498 - Individual Retirement Arrangement Information - Participant Instructions","","IRS Form 5498 instructions explain how the information on Form 5498 is reported by the IRA trustee or issuer to the Internal Revenue Service. The guide covers key participant-related items such as the participant’s TIN shown partially for security, account numbers, and what specific lines report. It describes traditional, rollover, conversion to Roth, recharacterization, fair market value at year end, SEP/SIMPLE contributions, Roth contributions, and required minimum distribution (RMD) rules including excise tax implications.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-5498-individual-retirement-arrangement-information-participant-instructions/301865/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-5498-individual-retirement-arrangement-information-participant-instructions/301865.png","ImageObject",442,249,{"name":88,"@type":89},"Fez","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who submits Form 5498 to the IRS?","Question",{"text":108,"@type":109},"The IRA trustee or issuer submits Form 5498 to the IRS to report IRA contributions and other required information.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does Form 5498 handle the participant’s taxpayer identification number (TIN)?",{"text":113,"@type":109},"For security, the form may show only the last four digits of the participant’s TIN, while the trustee or issuer reports the complete TIN to the IRS.",{"name":115,"@type":106,"acceptedAnswer":116},"What information does Form 5498 provide about RMDs for 2021?",{"text":117,"@type":109},"Form 5498 indicates whether an RMD for 2021 is required, the deadline date for distributing the RMD, and the RMD amount; failing to distribute may trigger a 50% excise tax.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301865,1790088615,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},2336478940794,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","2020 Form 5498 Instructions  \nForm 5498: Individual Retirement Arrangement Information  \nThese are IRS instructions that we are required to provide to you.  \nINSTRUCTIONS FOR PARTICIPANT  \nThe information on Form 5498 is submitted to the Internal Revenue Service by the trustee or issuer of your individual retirement arrangement (IRA) to report contributions, including any catch-up contributions, required minimum distributions (RMDs), and the fair market value (FMV) of the account. For information about IRAs, see Pubs. 590-A, 590-B, and 560. Participant’s taxpayer identification number (TIN). Foryour protection, this form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN) . However, the trustee or issuer has reported your complete TINto the IRS.  \nAccount number. May show an account or other unique number the trustee or issuer assigned to distinguish your account.  \nLine 1. Shows traditional IRA contributions for 2020 you made in 2020 and through April 15, 2021. These contributions may be deductible on your Form 1040. However, if you or your spouse was an active participant in an employer’s pension plan, these contributions may not be deductible. This line does not include amounts on lines 2–4, 8–10, 13a, and 14a.  \nLine 2. Shows any rollover, including a direct rollover to a traditional IRA or Roth IRA, or a qualified rollover contribution (including a military death gratuity or SGLI payment) to a Roth IRA you made in 2020. It does not show any amounts you converted from your traditional IRA, SEP IRA, or SIMPLE IRA to a Roth IRA. They are shown on line 3. It does not show any late rollover contributions. They are shown on line 13a. See the Form 1040 instructions for information on how to report rollovers. If you have ever made any nondeductible contributions to your traditional IRA or SEP IRA and you did not roll over the total distribution, use Form 8606 to figure the taxable amount. If property was rolled over, see Pub. 590-A. For a qualified rollover to a Roth IRA, also see Pub. 590-A.  \nLine 3. Shows the amount converted from a traditional IRA, SEP IRA, or SIMPLE IRA to a Roth IRA in 2020. Use Form 8606 to figure the taxable amount.  \nLine 4. Shows amounts recharacterized from transferring any part of the contribution (plus earnings) from one type of IRA to another. See Pub. 590-A.  \nLine 5. Shows the FMV of all investments in your account at year end. However, if a decedent’s name is shown, the amount reported may bethe FMV on the date of death. If the FMV shown is zero for a decedent, the executor or administrator of the estate may request a date-of-death value from the financial institution.  \nLine 7. May show the kind of IRA reported on this Form 5498.  \nLines 8 and 9. Shows SEP (line 8) and SIMPLE (line 9) contributions made in 2020, including contributions made in 2020 for 2019, but not including contributions made in 2021 for 2020. If made by your employer, do not deduct on your income tax return. If you made the contributions as a self-employed person (or partner), they may be deductible. See Pub. 560. Line 10. Shows Roth IRA contributions you made in 2020 and through April 15, 2021. Do not deduct on your income tax return.  \nLine 11. If the box is checked, you must take an RMD for 2021. An RMD may be required even if the box is not checked. If you do not take the RMD for 2021, you are subject to a 50% excise tax on the amount not distributed. See Pub. 590-B for details.  \nLine 12a. Shows the date by which the RMD amount on line 12b must be distributed to avoid the 50% excise tax on the undistributed amount for 2021.  \n533500.13.0  \nLine 12b. Shows the amount of the RMD for 2021. If line 11 is checked and there is no amount on this line, the trustee or issuer must provide you the amount or offer to calculate the amount in a separate statement by February 1, 2021.  \nLine 13a. Shows the amount of a late rollover contribution (more than 60 days after distribution) made in 2020 and certified by th","cbCaibxbXSfcNvF1","https://ap.wps.com/l/cbCaibxbXSfcNvF1","pdf",354583,"English","# INSTRUCTIONS FOR PARTICIPANT\n## Reporting process and identification fields\n## Line-by-line guidance (traditional, rollover, Roth, recharacterization)\n## Fair market value and IRA types (SEP/SIMPLE/Roth)\n## Required minimum distributions (RMD) and related dates","[{\"question\":\"Who submits Form 5498 to the IRS?\",\"answer\":\"The IRA trustee or issuer submits Form 5498 to the IRS to report IRA contributions and other required information.\"},{\"question\":\"How does Form 5498 handle the participant’s taxpayer identification number (TIN)?\",\"answer\":\"For security, the form may show only the last four digits of the participant’s TIN, while the trustee or issuer reports the complete TIN to the IRS.\"},{\"question\":\"What information does Form 5498 provide about RMDs for 2021?\",\"answer\":\"Form 5498 indicates whether an RMD for 2021 is required, the deadline date for distributing the RMD, and the RMD amount; failing to distribute may trigger a 50% excise tax.\"}]","Form 5498 - Individual Retirement Arrangement Information - Participant Instructions | PDF",1789785922]